This article analyzes the power-controlled and right-guaranteed constitutional theoretical principles in the tax legislation, and suggests the concrete thoughts of tax legislation perfection.

This paper makes an analysis of tax legislative system, and analyses the essentiality to transfer the power of local tax legislation.

This paper compares and analyzes the taxation legislation jurisdiction of China and other western countries, and from the angle of the Legislative Law, puts forward some ideas of perfecting our country s taxation legislation jurisdiction, which is the item scope that cannot be authorized by the supplementary regulations of the Legislation Law.

The present paper,expounding the WTO principles,puts forword the concrete measures relating to reforming taxation system,perfecting taxation legislation,strengthening tax collection and management.

In accordance with the theory of social public goods and the nature of local taxes,as well as the political economic system and rules of the law,combining the necessity to improve tax-sharing fiscal system and to build local tax system,there is theoretical inevitability for local tax legislative power.

It includes tax legislative power,tax administrative power and tax judicial power.

Tax legislative power is one of the most important part of the state legislation power.

Lowering the tax legislative authority properly is benefit to raising efficiency due to the local governmental advantages.

The problem in the vertical seperation of the tax legislative authority are as following:normal tax legislative authority is over-concentrated and the abnormal quasi-tax authority is out of control,as a result,many problems occurred.